Živnosť calculator 2026: lump-sum or real expenses
How much a sole trader keeps after levies and tax — and which is better: 60 % lump-sum expenses or real ones. Plus the key dates of your first year.
- Deductible expenses
- €18,000
- Contribution base, monthly
- €762
- Health · 15 %
- €1,372
- Social insurance · 33.15 %
- €3,031
- Tax base
- €7,597
- Tax-free allowance
- €5,967
- Taxable base
- €1,630
- Tax · 15 %
- €245
- Deductible expenses
- €6,000
- Contribution base, monthly
- €1,346
- Health · 15 %
- €2,423
- Social insurance · 33.15 %
- €5,354
- Tax base
- €16,223
- Tax-free allowance
- €5,967
- Taxable base
- €10,257
- Tax · 15 %
- €1,539
Estimate using 2026 parameters. Contributions are computed from this year's base (steady-state model); in reality they depend on last year's base. Excludes VAT, spouse allowance, extras. Not tax advice.
What are lump-sum expenses?
Instead of collecting receipts you deduct 60 % of income as expenses (capped at €20,000 a year). Paid contributions are deducted on top. Better for almost anyone whose real costs are below 60 % of income.
When do social contributions become mandatory?
From 1 July of the year after the year your income exceeded 12 minimum bases (2026: €9,144). No social contributions in the first year. Health is paid from month one.
What are the minimum contributions in 2026?
Minimum base €762/month. Health 15 % = €114.30, social 33.15 % = €252.60. About €367 a month once social is mandatory, even with zero income.
Why 15 % tax?
The flat 15 % rate applies to micro-taxpayers with income up to €100,000 a year. Above that, the progressive 19 / 25 / 35 % scale applies.